Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.15x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Up$1,068,092
Up $169,709 (+19%) from 2018
Net Assets
Up$903,929
Up $131,307 (+17%) from 2018
Liabilities
Up$164,163
Up $38,402 (+31%) from 2018
Revenue And Expenses
Revenue
Up$1,047,740
Up $13,500 (+1.3%) from 2018
Expenses
Up$916,433
Up $8,831 (+1.0%) from 2018
Net Income
Up$131,307
Up $4,669 (+3.7%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2018 to Sep 30, 2019
- Signed
- Feb 13, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $1,047,740
Mission and Program Overview
Mission
The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.
To provide and preserve for the use and enjoyment of the rancho niguel community civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $399,355 | $616,224 | ▲ $216,869 |
| Rtn Earn Endowment Incm Other Fnds | $422,650 | $525,486 | ▲ $102,836 |
| Savings and Temporary Cash Investments | $485,000 | $435,000 | ▼ $50,000 |
| Cap Stk Tr Prin Current Funds | $349,972 | $378,443 | ▲ $28,471 |
| Accounts Receivable | $6,084 | $8,671 | ▲ $2,587 |
| Prepaid Expenses and Deferred Charges | $7,944 | $8,197 | ▲ $253 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $898,383 | $1,068,092 | ▲ $169,709 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $74,854 | $69,592 | ▼ $5,262 |
| Accounts Payable and Accrued Expenses | $21,724 | $65,487 | ▲ $43,763 |
| Deferred Revenue | $29,173 | $29,013 | ▼ $160 |
| Other Liabilities | $10 | $71 | ▲ $61 |
| Total Liabilities | $125,761 | $164,163 | ▲ $38,402 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $772,622 | $903,929 | ▲ $131,307 |
| Total Liabilities and Net Assets / Fund Balance | $898,383 | $1,068,092 | ▲ $169,709 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jeff Felderman | President |
| Adam Leibowitz | Member |
| Fred Ornelas | Member |
| Debbie Silverman | Secretary |
| Mark Vawter | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Bemus Landscape | Landscape&tree Service | PO BOX 74268, San Clemente, CA 92673 | $522,917 |
| Seabreeze Management | Management Service | 26840 ALISO VIEJO PKWY STE 100, Aliso Viejo, CA 92656 | $206,964 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,011,141
- Program Service Revenue
- $24,743
- Investment Income
- $11,856
- Other Revenue
- $0
- Change in Net Assets
- $131,307
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,047,740
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,047,740
- Total Revenue per Form 990
- $1,047,740
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $916,433 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $115,384 | $9,524 | - | $124,908 |
| Other Expenses | $46,836 | $147,600 | - | $46,836 |
| Total Functional Expenses | $759,309 | $157,124 | $0 | $916,433 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $916,433 |
| Total Expenses per Audited Statements | $916,433 |
| Total Expenses per Form 990 | $916,433 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| State Income Taxes Payable | $71 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 3
“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
Form 990, Part VI, Section A, Line 6
“Association has 2,469 members.”
Form 990, Part VI, Section A, Line 7A
“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”
Form 990, Part VI, Section A, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Part VI, Section B, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Part VI, Section B, Line 15
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Part VI, Section C, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Part VI, Section C, Line 19
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Filing and Contact Details
Filer
- Filer Name
- Rancho Niguel Master Community
- EIN
- 33-0167598
- Phone
- 9498551800
- Address
- 26840 ALISO VIEJO PKWY NO 100, ALISO VIEJO, CA 92656
Signing Officer
- Name
- Jeff Felderman
- Title
- President
- Phone
- 9498551800
- Signed
- 2020-02-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jeff Felderman
- Formed
- 1984
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- INOUYE SHIVELY & KLATT CPA'S LLP
- Address
- 23041 AVENIDA DE LA CARLOTA 310, LAGUNA HILLS, CA 92653
- Preparer
- Douglas E Shively CPA
- Phone
- 9495866640
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Lighting: program service expenses 20,826. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,826. Insurance: program service expenses 19,434. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,434. Pest control: program service expenses 17,640. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,640. Roofs: program service expenses 16,660. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,660. Legal and collection: program service expenses 15,785. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,785. Electricity: program service expenses 14,438. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,438. General maintenance and repairs: program service expenses 10,007. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,007. General and administrative: program service expenses 0. Management and general expenses 6,859. Fundraising expenses 0. Total expenses 6,859. Audit/tax preparation/reserve study: program service expenses 0. Management and general expenses 2,665. Fundraising expenses 0. Total expenses 2,665. Property taxes: program service expenses 584. Management and general expenses 0. Fundraising expenses 0. Total expenses 584. Income taxes: program service expenses 10. Management and general expenses 0. Fundraising expenses 0. Total expenses 10.”
Form 990 Part XII, Line 2C
“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”
Raw XML Appendix351 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 65487 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6084 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8671 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE RANCHO NIGUEL COMMUNITY CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9524 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 115384 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 124908 |
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| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SEABREEZE PROPERTY MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9498551800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PKWY 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92656 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 349972 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 378443 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 399355 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 616224 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
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| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 206964 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | ALISO VIEJO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92673 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92656 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BEMUS LANDSCAPE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | SEABREEZE MANAGEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE&TREE SERVICE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MANAGEMENT SERVICE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1011141 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11856 |
| IRS990/CYOtherExpensesAmt | 0 | 916433 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24743 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 131307 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 916433 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1047740 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 29173 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29013 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE MASTER PLANNED COMMUNITY WITHIN THE CITY OF LAGUNA NIGUEL, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 759309 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFF FELDERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEBBIE SILVERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARK VAWTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ADAM LEIBOWITZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRED ORNELAS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1047740 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11856 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11856 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 1011141 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO PROVIDE FOR MANAGEMENT, ADMINISTRATION, MAINTENANCE, PRESERVATION AND ARCHITECTURAL CONTROL OF A PLANNED RESIDENTIAL DEVELOPMENT PROJECT WITHIN A CERTAIN REAL PROPERTY SITUATED IN LAGUNA NIGUEL, CALIFORNIA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 772622 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 903929 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | MANAGEMENT FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | WATER |
| IRS990/OtherExpensesGrp/Desc | 3 | OFFICE SUPPLIES AND POS |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 518476 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 78613 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 46836 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 518476 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 147600 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 78613 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 46836 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 10 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 71 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8197 |
| IRS990/PrincipalOfficerNm | 0 | JEFF FELDERMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1007350 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2365 |
| IRS990/PYOtherExpensesAmt | 0 | 907602 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 24525 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 126638 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 907602 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1034240 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 131307 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 36599 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 422650 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 525486 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 485000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 435000 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 SCHEDULE C |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 916433 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 71 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | STATE INCOME TAXES PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1047740 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 916433 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 71 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1047740 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1047740 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 916433 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION HAS 2,469 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | LIGHTING: PROGRAM SERVICE EXPENSES 20,826. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,826. INSURANCE: PROGRAM SERVICE EXPENSES 19,434. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,434. PEST CONTROL: PROGRAM SERVICE EXPENSES 17,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,640. ROOFS: PROGRAM SERVICE EXPENSES 16,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,660. LEGAL AND COLLECTION: PROGRAM SERVICE EXPENSES 15,785. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,785. ELECTRICITY: PROGRAM SERVICE EXPENSES 14,438. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,438. GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 10,007. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,007. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,859. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,859. AUDIT/TAX PREPARATION/RESERVE STUDY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,665. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,665. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 584. INCOME TAXES: PROGRAM SERVICE EXPENSES 10. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990 PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 898383 |
| IRS990/TotalAssetsEOYAmt | 0 | 1068092 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 898383 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1068092 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1011141 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 157124 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 759309 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 916433 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 125761 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 164163 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 125761 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 164163 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 772622 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 903929 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24743 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 24743 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 759309 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24743 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 36599 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1047740 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 898383 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1068092 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 74854 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 69592 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PKWY NO 100 |
| IRS990/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92656 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFF FELDERMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9498551800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-02-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RANCHO NIGUEL MASTER COMMUNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION - C/O SEABREEZE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RANC |
| ReturnHeader/Filer/EIN | 0 | 330167598 |
| ReturnHeader/Filer/PhoneNum | 0 | 9498551800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PKWY NO 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALISO VIEJO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92656 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 560F4C898D1154C6D8D858F1ECA9AEB56E0D2409 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 70.235.119.149 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-02-13 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | PS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:26:05 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330382278 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | INOUYE SHIVELY & KLATT CPA'S LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 23041 AVENIDA DE LA CARLOTA 310 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAGUNA HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92653 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9495866640 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-02-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS E SHIVELY CPA |
| ReturnHeader/ReturnTs | 0 | 2020-02-28T16:17:43-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-09-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,068,092
- Liabilities
- $164,163
- Net assets
- $903,929
- Revenue
- $1,047,740
- Expenses
- $916,433
- Net income
- $131,307